TRIG DETECTIVES PVT LTD,MUMBAI vs. DCIT-CENTRAL CIRCLE 1(2), MUMBAI

ITA 1903/MUM/2025Status: DisposedITAT Mumbai02 December 2025AY 2017-18Bench: SHRI ANIKESH BANERJEE (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)13 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the penalties levied were unsustainable as the additions were not based on incriminating material found during the search. The conditions for attracting penalties under the relevant sections were not met.

What were the facts?

Following a search and seizure action, the assessee's assessment was framed under section 153A with several additions/disallowances. Penalties were subsequently levied under sections 271(1)(c), 270A, and 271AAB for various assessment years.

What were the issues?

Whether penalties under sections 271(1)(c), 270A, and 271AAB are sustainable when additions are not based on incriminating material found during search and whether specific conditions for these penalties are met.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 270A,Section 271AAB,Section 153A,Section 132

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “E”, MUMBAI

Before: SHRI ANIKESH BANERJEE & SHRI PRABHASH SHANKAR

For Appellant: Shri Rakesh Joshi
For Respondent: Shri Ritesh Misra, CIT DR
Hearing: 18/11/2025Pronounced: 02/12/2025

Heard together (7 matters)

I.T.A No.1900/Mum/2025
I.T.A No.1901/Mum/2025
I.T.A No.1902/Mum/2025
I.T.A No.1903/Mum/2025
I.T.A No.1904/Mum/2025
I.T.A No.1905/Mum/2025
I.T.A No.1906/Mum/2025

Read from the judgment's own cause title. This page is filed under one of them.

Per Bench: This batch of appeals has been filed by the assessee against the order of the Learned Commissioner of Income-tax (Appeals)–47, Mumbai [hereinafter referred to as “Ld. CIT(A)”], passed under section 250 of the Income-tax Act, 1961 (“the Act”), pertaining to Assessment Years 2014–15 to 2020–21. All these appeals arise from the respective penalty orders passed

The order continues below.

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